In exercise of power conferred by sub-section (2) of section 15 the State Government hereby makes following amendment in Schedule- I to the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005):-

AMENDMENT

In Schedule-I to the Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005), in entry No. 1 after the word "implements" the words "including agricultural implements notified by the State Government" shall be added.

2. This notification shall come into force with effect from 1st October, 2006.